BORO. OF BROOKHAVEN v. CENTURY 21 ET AL.

No. 1954 C.D. 1979.

57 Pa.Commw. 211 (1981)

The Borough of Brookhaven, Appellant v. Century 21, Neil M. Montella, Inc. and Neil M. Montella in his Capacity as President of the Brookhaven Professional and Business Association, Appellees.

Commonwealth Court of Pennsylvania.

January 23, 1981.


Attorney(s) appearing for the Case

James P. Gannon, Beagan, Gannon & Barnard, for appellant.

Nicholas J. Emper, with him Ronald J. Klimas, Eckell, Sparks, Vadino, Auerbach & Monte, for appellees.

Argued October 6, 1980, before Judges MENCER, ROGERS and PALLADINO, sitting as a panel of three.


OPINION BY JUDGE MENCER, January 23, 1981:

The Borough of Brookhaven (Brookhaven) appeals from an order of the Court of Common Pleas of Delaware County which invalidated several parts of Brookhaven's taxing ordinance and regulations. We affirm in part and reverse in part.

In May of 1978, Brookhaven enacted a Business Privilege Tax Ordinance, which provides, in Section 102, as follows:

There is hereby levied for the tax year beginning June 16, 1978...

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